Commerce Secretary (and crypto booster) Howard Lutnick said on Fox News that Trump wants to replace the IRS with an “External Revenue Service” that would be funded by tariff revenue. “His goal is to abolish the IRS and let all the outsiders pay,” Mr. Lutnick said.
https://www.nytimes.com/2025/02/20/business/irs-fires-employees-layoffs-trump.html
https://www.nytimes.com/2025/02/20/business/irs-fires-employees-layoffs-trump.html
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Tariffs and duties are collected by the U.S. Customs and Border Protection.